Chapter 5101:12-50 Enforcing Support Orders

5101:12-50-05 Techniques for the enforcement of support orders. [Rescinded].

Rescinded eff 1-1-08

5101:12-50-10 Income withholding or income deduction.

(A) This rule and its supplemental rules describe the requirements for a child support enforcement agency (CSEA) to implement income withholding or income deduction.

(B) The following definitions apply to this rule and other rules in Chapters 5101:12-50 and 5101:12-55 of the Administrative Code:

(1) "Income" means, pursuant to section 3121.01 of the Revised Code, any form of monetary payment, including personal earnings; workers' compensation payments; unemployment compensation benefits to the extent permitted by, and in accordance with, sections 3121.07 and 4141.284 of the Revised Code, and federal law governing the Ohio department of job and family services; pensions; annuities; allowances; private or governmental retirement benefits; disability or sick pay; insurance proceeds; lottery prize awards; federal, state, or local government benefits to the extent that the benefits can be withheld or deducted under the law governing the benefits; any form of trust fund or endowment; lump sum payments, including a one-time pay supplement of one hundred fifty dollars or more paid under section 124.183 of the Revised Code; and any other payment in money.

(2) "Financial institution" means a bank, savings and loan association, or credit union, or a regulated investment company or mutual fund.

(3) "Payor" means, pursuant to section 3121.01 of the Revised Code, any person or entity that pays or distributes income to an obligor, including an obligor if the obligor is self-employed; an employer; an employer paying an obligor's workers' compensation benefits; the public employees retirement board; the governing entity of a municipal retirement system; the board of trustees of the Ohio police and fire pension fund; the state teachers retirement board; the school employees retirement board; the state highway patrol retirement board; a provider, as defined in section 3305.01 of the Revised Code; the bureau of workers' compensation; or any other person or entity other than the Ohio department of job and family services with respect to unemployment compensation benefits paid pursuant to Chapter 4141. of the Revised Code.

(4) "Personal earnings" means compensation paid or payable for personal services, however denominated, and includes wages, salary, commissions, bonuses, draws against commissions, profit sharing, vacation pay, or any other compensation.

(5) "Willfully" means an action taken voluntarily and intentionally with a specific intent to take an action or fail to take an action.

(C) The CSEA shall use the JFS 04047, " Order/Notice to Withhold Income for Child and Spousal Support" (rev. 5/2012), to implement income withholding to collect current support and arrears from a payor.

(D) The CSEA shall use the JFS 04017, "Notice to Deduct Funds for Child and Spousal Support" (5/2012), to deduct funds from an account in a financial institution.

(E) The responsibilities of a payor or financial institution in receipt of a JFS 04047 or JFS 04017 can be found in Chapter 3121. of the Revised Code.

(F) When a payor or financial institution fails to comply with any requirement of a JFS 04047 or JFS 04017 issued by a CSEA, the CSEA shall bring an action under section 3121.371 of the Revised Code requesting the court to order the payor or financial institution to comply with the JFS 04047 or JFS 04017. If the payor or financial institution fails to comply with the court's order, such failure is contempt of court.

Effective: 03/01/2013
R.C. 119.032 review dates: 11/01/2012 and 03/01/2018
Promulgated Under: 119.03
Statutory Authority: 3125.25
Rule Amplifies: 3121.01 , 3121.0310
Prior Effective Dates: 1/1/87 (Emer), 3/20/87, 12/1/87, 3/18/91, 7/15/92, 12/31/93, 1/1/95, 6/21/96, 7/22/96, 1/1/98, 12/1/01, 9/1/05, 1/1/08

5101:12-50-10.1 Income that may be withheld or deducted.

(A) Sources of income that are subject to withholding or deduction include but are not limited to:

(1) Income from a payor;

(2) Funds on deposit in any demand account, checking or negotiable withdrawal order account, savings account, time deposit account, or the cash portion of a money market mutual fund account;

(3) Income or benefits from federal agencies, including military branches and social security disability or retirement benefits;

(4) Benefits paid by the department of veterans affairs if such payment is remuneration for employment ; and

(5) Payments described in 5 C.F.R. 581.103 (revised 3/26/1998).

(B) Sources of income that are not subject to withholding or deduction include but are not limited to:

(1) Not withstanding any other provision of law, monetary benefits paid by the department of veterans affairs that are generally based on the veteran's disability, war-time service, or disability from service-connected injury or disease;

(2) Means-tested income or benefits including, but not limited to, supplemental security income benefits ; and

(3) Payments described in 5 C.F.R. 581.104 (revised 3/26/1998).

R.C. 119.032 review dates: 04/01/2013 and 04/01/2018
Promulgated Under: 119.03
Statutory Authority: 3125.25
Rule Amplifies: 3121.03
Prior Effective Dates: 1/1/87 (Emer), 3/20/87, 12/1/87, 3/18/91, 7/15/92, 12/31/93, 1/1/95, 6/21/96, 7/22/96, 1/1/98, 12/1/01, 9/1/05, 1/1/08, 1/1/11

5101:12-50-10.2 CSEA's responsibility for income withholding and income deduction.

(A) When the child support enforcement agency (CSEA) determines that the obligor is receiving income from a payor, the CSEA shall issue a JFS 04047, " Order/Notice to Withhold Income for Child and Spousal Support" (rev. 5/2012), within fifteen days of:

(1) Issuing or modifying an administrative support order;

(2) Receiving notice of a change in the obligor's source of income or the CSEA otherwise determining that there has been a change in the source of the obligor's income;

(3) Determining that a modified JFS 04047 is required as the result of an investigation concerning the termination of a support order; or

(4) Locating an obligor following the issuance or modification of the support order.

(B) When the CSEA determines that the obligor has funds on deposit in a financial institution, the CSEA may issue a JFS 04017, "Notice to Deduct Funds for Child and Spousal Support" (5/2012).

(C) When a CSEA issues a JFS 04047 to a payor or a JFS 04017 to a financial institution, the CSEA shall simultaneously issue a copy of the JFS 04047 or the JFS 04017 and the JFS 04048, "Addendum to a Withholding Order" (rev. 11/2009) to the obligor.

(D) To the extent possible, the CSEA shall issue a sufficient number of JFS 04047s and JFS 04017s to provide that the aggregate amount withheld or deducted satisfies the amount ordered for support plus any arrears that may be owed by the obligor under any prior orders that pertain to the same child and obligee.

(E) The CSEA may but is not required to supplement the JFS 04047 or JFS 04017 and JFS 04048 with additional notices or court orders as long as the time requirements of paragraphs (A) and (B) of this rule are met and no additional court hearings are required.

Effective: 03/01/2013
R.C. 119.032 review dates: 11/01/2012 and 03/01/2018
Promulgated Under: 119.03
Statutory Authority: 3125.25
Rule Amplifies: 3121.03 , 3121.032 , 3121.033 , 3121.035 , 3121.036
Prior Effective Dates: 1/1/87 (Emer), 3/20/87, 12/1/87, 3/18/91, 7/15/92, 12/31/93, 1/1/95, 6/21/96, 7/22/96, 1/1/98, 12/1/01, 9/1/05, 1/1/08, 11/1/09

5101:12-50-10.3 Payor's responsibilities for income withholding. [Rescinded].

Rescinded eff 1-1-08

5101:12-50-10.4 Financial institution's responsibilities for income deduction. [Rescinded].

Rescinded eff 1-1-08

5101:12-50-10.5 Enforcement of income withholding and income deduction notices. [Rescinded].

Rescinded eff 1-1-08

5101:12-50-10.6 Obligor and obligee's responsibilities under an income withholding or income deduction notice. [Rescinded].

Rescinded eff 1-1-08

5101:12-50-10.8 Withholding from unemployment compensation benefits initiated by a child support enforcement agency.

(A) This rule describes the requirements for withholding from unemployment compensation benefits received by an obligor.

(B) A child support enforcement agency (CSEA) with administrative responsibility for the IV-D case shall send a JFS 04047, "Order /Notice to Withhold Income for Child and Spousal Support" (rev. 5/2012), to the Ohio department of job and family services, office of unemployment compensation (UC) when:

(1) In accordance with section 3121.07 of the Revised Code, the CSEA completes the required investigation and determines that the obligor is receiving unemployment compensation benefits; or

(2) In accordance with section 4141.284 of the Revised Code, the CSEA is notified by the director of the department of job and family services (ODJFS) that an individual who owes support is receiving unemployment compensation benefits.

(C) The following conditions apply to the withholding of unemployment compensation benefits as described in this rule:

(1) The CSEA with administrative responsibility for the case may only send a JFS 04047 to UC if the case is an open, active IV-D case;

(2) The CSEA may not impose the processing charge pursuant to section 3119.27 of the Revised Code with respect to any amounts withheld or deducted from unemployment compensation benefits pursuant to this rule; and

(3) In accordance with division (B)(2) of section 3121.07 of the Revised Code, the amount of unemployment compensation benefits that may be withheld with respect to a week of unemployment benefits shall not exceed fifty per cent of the individual's weekly benefit amount as determined by the director of ODJFS.

(D) The CSEA shall send a JFS 04043, "Notice to Payor/Office of Unemployment Compensation/Financial Institution to Terminate the Withholding of Obligor/Income/Assets" (rev. 12/2005), to UC whenever a support order is terminated as described in rule 5101:12-60-50 of the Administrative Code or in any other case when termination of withholding is appropriate. Upon receipt of the JFS 04043, UC shall immediately terminate the withholding of unemployment compensation benefits.

Effective: 03/01/2013
R.C. 119.032 review dates: 11/01/2012 and 03/01/2018
Promulgated Under: 119.03
Statutory Authority: 3125.25
Rule Amplifies: 3121.07 , 4141.284
Prior Effective Dates: 6/1/91, 12/21/92, 10/1/94, 7/1/96, 1/1/98, 4/18/03, 1/1/06, 12/1/06

5101:12-50-12 Lump sum payments.

(A) This rule describes the responsibilities of a payor and a child support enforcement agency (CSEA) regarding lump sum payments to be made to an obligor by a payor when the obligor is subject to income withholding pursuant to section 3121.03 of the Revised Code.

(B) The following definitions are applicable to this rule:

(1) "Cash out of vacation pay" means income disbursed to an employee in lieu of actual vacation or leave taken. When a payor notifies a CSEA of a lump sum payment that is for a cash out of vacation pay, the CSEA shall proceed in accordance with this rule.

(2) "Lump sum payment" means a supplemental payment that an obligor is receiving or is eligible to receive from a payor who has received an income withholding notice regarding the obligor.

(C) In accordance with division (A)( 11) of section 3121.037 of the Revised Code, a payor is required to do all of the following:

(1) Notify the CSEA of any lump sum payment of any kind of one hundred fifty dollars or more that is to be made to an obligor for whom support is being withheld. The payor must notify the CSEA of the lump sum payment:

(a) No later than forty-five days before the lump sum payment is to be made; or

(b) On the date that the payor determines the lump sum payment is due the obligor when that date is less than forty-five days before the payment is to be made.

(2) Hold the lump sum payment for thirty days after the date on which the lump sum payment would otherwise have been paid to the obligor.

(3) Upon receipt of an order from the court or CSEA that issued the support order, pay all or a specified amount of the lump sum payment to the child support payment central (CSPC) within the office of child support.

(D) The CSEA shall, upon notification by a payor that a lump sum payment of one hundred fifty dollars or more is to be made to the obligor, determine whether the obligor has any arrears or is in default under the support order.

When an obligor had no existing arrears before the issuance of an income withholding or deduction notice and collections are received as a result of the income withholding or deduction notice in the amount required, the CSEA shall not consider the obligor as having arrears for the purpose of lump sum attachment when periodic temporary arrears are created due to a discrepancy between the payment schedule and the monthly obligation.

(1) When the CSEA determines that the obligor is not in default or has no arrears, the CSEA shall:

(a) In the case of an administrative child support order, issue an administrative order directing the payor to immediately pay the full amount of the lump sum payment to the obligor; or

(b) In the case of a court support order, issue a notice to the court recommending that the lump sum payment be released to the obligor.

(2) When the CSEA determines that the obligor has arrears or is in default, the CSEA shall:

(a) In the case of an administrative child support order, issue the JFS 07726, "Administrative Order for Transmittal of Lump Sum Payment" (rev. 06/2005), to the payor and issue a copy of the JFS 07726 to the obligor.

(i) When the lump sum payment is less than or equal to the total arrears, the CSEA shall require the payor to transmit the total lump sum payment to CSPC.

(ii) When the lump sum payment is greater than the total arrears, the CSEA shall require the payor to transmit an amount equal to the total arrears to CSPC and to release the balance of the lump sum payment to the obligor.

(b) In the case of a court support order, issue a notice to the court that a lump sum payment is to be made to the obligor. The notice shall include the amount of the lump sum payment, when known, and the amount of the arrears.

(i) When the lump sum payment is less than or equal to the total arrears, the CSEA shall recommend to the court that the court issue an order requiring the payor to transmit the total lump sum payment to CSPC.

(ii) When the lump sum payment is greater than the total arrears, the CSEA shall recommend to the court that the court issue an order requiring the payor to transmit an amount equal to the total arrears to CSPC and to release the balance of the lump sum payment to the obligor.

(E) Should the CSEA receive a notice from a payor that a lump sum payment of less than one hundred fifty dollars is to be paid to an obligor who is subject to a court or administrative child support order, the CSEA may take action pursuant to paragraph (D) of this rule.

The CSEA shall document in its handbook of internal procedures when the CSEA will use the optional enforcement technique pertaining to lump sum payments of less than one hundred fifty dollars.

(F) In accordance with section 3121.0311 of the Revised Code, for workers' compensation claims pending or filed on or after June 30, 2006, the administrator of the bureau of workers' compensation or a self-insuring employer is responsible for the deduction of attorney's fees and necessary expenses before notifying the CSEA of the lump sum.

The administrator of the bureau or self-insuring employer is not required to notify the CSEA of the lump sum when, following the deduction of attorney's fees and necessary expenses, the balance is less than one hundred fifty dollars.

Effective: 02/01/2013
R.C. 119.032 review dates: 11/01/2012 and 02/01/2018
Promulgated Under: 119.03
Statutory Authority: 3125.25
Rule Amplifies: 3121.03 , 3121.037 , 3121.0311 , 3121.12 , 3125.03
Prior Effective Dates: 4/1/89, 6/1/90, 7/15/92, 1/1/98, 12/1/02, 09/1/05, 8/15/07

5101:12-50-15 Cash bonds.

(A) When a child support enforcement agency (CSEA) determines that no income withholding or income deduction notice is appropriate, it may request that the court issue an order requiring the obligor to enter into a cash bond.

(B) A CSEA may not issue an administrative order requiring the obligor to enter into a cash bond.

Replaces: 5101:12-50-15

R.C. 119.032 review dates: 04/01/2013 and 04/01/2018
Promulgated Under: 119.03
Statutory Authority: 3125.25
Rule Amplifies: 3121.03 , 3121.04
Prior Effective Dates: 2/31/93, 1/1/95, 7/22/96, 1/1/98, 11/1/01, 5/19/02, 9/1/05, 1/1/08

5101:12-50-17 Seek work orders.

(A) The child support enforcement agency (CSEA) with administrative responsibility may request that the court issue an order requiring an obligor under a court support order to seek employment or engage in work activities under the Ohio works first (OWF) program when the CSEA determines that the obligor under a court support order is unemployed, has no income, and does not have an account at any financial institution.

(B) When the obligor under an administrative child support order is unemployed but able to engage in employment and has no income and no account at any financial institution, the CSEA with administrative responsibility shall issue an administrative order for the obligor to seek employment or engage in work activities under the OWF program. The CSEA shall:

(1) Include in the administrative seek work order a requirement that the obligor notify the CSEA immediately upon obtaining employment, any income, or ownership of any asset with a value of over five hundred dollars.

(2) Issue the administrative seek work order whether or not the obligor is a recipient of OWF benefits.

When the obligor is a recipient of OWF benefits and has signed a self-sufficiency contract pursuant to section 5107.14 of the Revised Code, the administrative seek work order shall contain the same work activity requirements as the signed self-sufficiency contract.

(3) Request that the court issue an order in accordance with paragraph (A) of this rule when an obligor fails to comply with an administrative seek work order.

Replaces: 5101:12-50-17

R.C. 119.032 review dates: 04/01/2013 and 04/01/2018
Promulgated Under: 119.03
Statutory Authority: 3125.25
Rule Amplifies: 3121.03 , 5107.14
Prior Effective Dates: 2/31/93, 1/1/95, 7/22/96, 1/1/98, 11/1/01, 5/19/02, 9/1/05, 1/1/08

5101:12-50-19 Investigation of obligor's source of income or status of account.

(A) In accordance with section 3121.14 of the Revised Code, the child support enforcement agency (CSEA) with administrative responsibility shall conduct an investigation of the obligor's employment and resources when the CSEA receives notification or becomes aware of a change in the obligor's source of income or status of accounts in a financial institution.

(B) The CSEA, in conducting the investigation, shall determine the following information:

(1) The obligor's address and social security number; and

(2) The obligor's employment status, income source, or assets; or

(3) Any other information necessary to enable the CSEA or the court to issue an income withholding or deduction notice or order or a seek work order or the court to issue a cash bond.

(C) When the investigation warrants issuance of a new JFS 04047, " Order/Notice to Withhold Income for Child and Spousal Support" (rev. 5/2012) or a JFS 04017, "Notice to Deduct Funds for Child and Spousal Support" (5/2012), the CSEA shall, within fifteen days after the obligor is located, issue one or more new notices or orders.

(D) When the CSEA or court had previously issued one or more JFS 04047s, JFS 04017s, seek work orders, or the court had previously issued a cash bond and the CSEA determines that any JFS 04047 or JFS 04017 is no longer appropriate due to a change in the obligor's source of income or status of accounts, the CSEA shall immediately take action to cancel or have cancelled any previously issued JFS 04047 or JFS 04017. The CSEA shall send written notice of the cancellation by regular mail to the person who was required to comply with the JFS 04047, JFS 04017, or order.

Effective: 03/01/2013
R.C. 119.032 review dates: 11/01/2012 and 03/01/2018
Promulgated Under: 119.03
Statutory Authority: 3125.25
Rule Amplifies: 3121.03 , 3121.14
Prior Effective Dates: 1/1/87 (Emer), 3/20/87, 12/1/87, 3/16/89 (Emer), 6/1/89, 3/18/91, 6/1/91, 7/15/92, 12/31/93, 1/1/95, 6/21/96, 7/1/96, 1/1/98, 12/1/01, 9/1/05, 1/1/08

5101:12-50-20 State income tax refund offset program.

(A) This rule and its supplemental rules describe the process to submit overdue child support or overpaid child support to the Ohio department of taxation (ODT) for state income tax refund offset.

(B) The following definitions are applicable to this rule and its supplemental rules:

(1) "Debt" means overdue child support or overpaid child support.

(2) "Debtor" means an individual who owes overdue child support or has received overpaid child support.

(3) "Eligible debt" means overdue child support or overpaid child support that meets the submittal criteria detailed in rule 5101:12-50-20.2 or 5101:12-50-20.3 of the Administrative Code.

(4) "Overdue child support" means the accrued, unpaid amount of:

(a) Child support;

(b) Spousal support, if it is included as part of child support order; and

(c) Medical support, as defined in rule 5101:12-47-01 of the Administrative Code, if a specific dollar amount for medical support is included in the child support order.

(5) "Overpaid child support" means the amount paid to an obligee under a child support order prior to termination of the child support order that exceeds the amount required to be paid under the child support order, has not been impounded under section 3119.90 or 3119.92 of the Revised Code, and has not been repaid to the obligor under the child support order.

(6) "State income tax refund offset" means intercepting a refund of paid state income tax to apply to an eligible debt.

(C) The office of child support will identify and submit eligible debts to ODT for state income tax refund offset at least annually.

(D) The office of child support will withdraw a debt submitted for state income tax refund offset when:

(1) The debt is no longer considered an eligible debt; or

(2) The child support enforcement agency (CSEA) has requested the debt be deleted.

(E) Each CSEA shall designate one person to be the offset coordinator to facilitate the offset process.

Replaces: 5101:12-50-20

R.C. 119.032 review dates: 04/01/2013 and 04/01/2018
Promulgated Under: 119.03
Statutory Authority: 3123.823 , 3125.25
Rule Amplifies: 3123.82 , 3123.821 , 3123.822 , 3123.823
Prior Effective Dates: 5/1/86 (Emer), 7/20/86, 9/1/86 (Emer), 11/1/86, 11/15/86, 5/7/87, 6/12/87 (Emer), 9/1/87, 12/1/87 (Emer), 2/29/88, 11/11/88, 8/9/90, 4/1/91, 7/1/92, 2/11/93, 9/1/94, 7/1/98, 5/15/99, 8/1/01, 12/17/04, 7/15/08

5101:12-50-20.1 Pre-offset notice and income tax refund offset review.

(A) Pre-offset notice.

The office of child support will issue one of the following pre-offset notices to the debtor's last known address before submitting an eligible debt to the Ohio department of taxation (ODT) for state income tax refund offset:

(1) The JFS 01834, "Notice of Ohio Income Tax Refund Offset for Child Support Overpayment" (12/2004), to a debtor who has received overpaid child support; or

(2) The JFS 01835, "Notice of Ohio Income Tax Refund Offset for Overdue Support" (rev. 8/2005), to a debtor who owes overdue child support.

(B) Income tax refund offset review.

(1) The debtor or the debtor's representative may request an income tax refund offset review to contest any of the following:

(a) Whether the person to whom the notice was issued is the debtor;

(b) The amount of the debt owed; or

(c) Whether the submittal for state income tax refund offset may be appropriate.

(2) The debtor or debtor's representative must request the administrative review within thirty days from the date on the JFS 01834 or JFS 01835, by completing and returning the last page of the JFS 01834 or JFS 01835 to the child support enforcement agency (CSEA) with administrative responsibility for the support order that is being contested.

Within ten days of receipt of the request for an income tax refund offset review, the CSEA shall issue to the debtor or the debtor's representative:

(a) The JFS 01850, "Notice of Scheduled Income Tax Refund Offset Review" (rev. 7/2008), when the debtor or the debtor's representative is contesting any of the items listed in paragraph (B)(1) of this rule. When the CSEA issued a JFS 01835 to the debtor, the CSEA shall issue a JFS 01850 to the obligee when the case is non-Ohio works first or medicaid only.

(b) The JFS 01851, "Notice of Denial of Request for Income Tax Refund Offset Review" (rev. 7/2008), when the debtor or the debtor's representative requests an income tax refund offset review but is not contesting any of the items listed in paragraph (B)(1) of this rule.

(3) The CSEA shall complete a scheduled income tax refund offset review within thirty days of the request for an income tax refund offset review.

(a) The CSEA shall assign the income tax refund offset review to a CSEA staff member with both knowledge of the case and authority to update the case record.

(b) The CSEA staff member shall examine any proof the debtor or the debtor's representative presents to substantiate the debtor's claim that the information on the JFS 01834 or JFS 01835 is incorrect.

(4) The debtor or the debtor's representative may ask the CSEA to reschedule the income tax refund offset review when there are circumstances that reasonably prevent attendance. The request must be received by the CSEA no later than the day before the scheduled income tax refund offset review.

(a) The CSEA shall approve the request to reschedule the income tax refund offset review when the request is timely and the circumstances would reasonably prevent attendance by the debtor or the debtor's representative.

When the CSEA approves the request to reschedule the income tax refund offset review, the CSEA shall issue a JFS 01853, "Notice Regarding Request to Reschedule Income Tax Refund Offset Review" (rev. 7/2008), to the debtor or the debtor's representative and, to the other party if the other party was issued a JFS 01850, at least five days prior to the date of the rescheduled income tax refund offset review.

(b) The CSEA may deny the request to reschedule the income tax refund offset review when:

(i) The request is not timely; or

(ii) The circumstances would not reasonably prevent attendance by the debtor or the debtor's representative.

When the CSEA denies the request to reschedule the income tax refund offset review, the CSEA shall issue the JFS 01853 within ten days to notify the debtor that the income tax refund offset review will not be rescheduled.

(c) The CSEA may deny a second request to reschedule the income tax refund offset review from the same individual.

(5) Within ten days of the date the CSEA completes the administrative review for income tax refund offset , the CSEA shall issue the result of the administrative review to the debtor and to the other party. The CSEA's decision is final and enforceable.

Effective: 07/15/2013
R.C. 119.032 review dates: 04/01/2013 and 07/01/2018
Promulgated Under: 119.03
Statutory Authority: 3123.823 , 3125.25
Rule Amplifies: 3123.82 , 3123.821 , 3123.822 , 3123.823
Prior Effective Dates: 5/1/86 (Emer), 7/20/86, 9/1/86 (Emer), 11/1/86, 11/15/86, 5/7/87, 6/12/87 (Emer), 9/1/87, 12/1/87 (Emer), 2/29/88, 11/11/88, 8/9/90, 4/1/91, 7/1/92, 2/11/93, 9/1/94, 7/1/98, 5/15/99, 8/1/01, 12/17/04, 7/15/08

5101:12-50-20.2 Overdue support.

(A) Overdue child support is eligible for state income tax refund offset submittal when:

(1) The debtor is not less than three months in arrears in the debtor's payment of child support;

(2) The amount of the arrears is not less than one hundred fifty dollars; and

(3) The office of child support (OCS) has issued a JFS 01835, "Notice of Ohio Income Tax Refund Offset for Overdue Child Support" (rev. 8/2005), to the debtor.

(B) A debtor or the debtor's spouse who has filed for bankruptcy protection on or after October 17, 2005, is eligible to be submitted for state income tax refund offset in accordance with this rule. A debtor or the debtor's spouse who filed for bankruptcy protection prior to that date is not eligible to be submitted for state income tax refund offset unless the bankruptcy has been discharged or other relief from bankruptcy protection has been secured by the child support enforcement agency (CSEA).

(C) The CSEA shall review a request to initiate a state income tax refund offset that is received from another state. Until the process is fully automated, the CSEA shall submit the request to OCS within five business days of receipt of the request. OCS will submit requests meeting the Ohio department of taxation (ODT) eligibility requirements for offset.

Replaces: 5101:12-50- 20.2

R.C. 119.032 review dates: 04/01/2013 and 04/01/2018
Promulgated Under: 119.03
Statutory Authority: 3123.823 , 3125.25
Rule Amplifies: 3123.82 , 3123.821 , 3123.822 , 3123.823
Prior Effective Dates: 5/1/86 (Emer), 7/20/86, 9/1/86 (Emer), 11/1/86, 11/15/86, 5/7/87, 6/12/87 (Emer), 9/1/87, 12/1/87 (Emer), 2/29/88, 11/11/88, 8/9/90, 4/1/91, 7/1/92, 2/11/93, 9/1/94, 7/1/98, 5/15/99, 8/1/01, 12/17/04, 7/15/08

5101:12-50-20.3 Overpaid child support.

(A) Overpaid child support is eligible for state income tax refund offset submittal when:

(1) All current child support orders pertaining to this obligor and obligee and their children in common have been terminated by a court or administrative order;

(2) A court or administrative order has established:

(a) That the obligee has received a child support overpayment; and

(b) The amount of the child support overpayment;

(3) The overpaid child support balance is not less than one hundred fifty dollars;

(4) The obligor has submitted a JFS 01854 "Request for Collection of a Child Support Overpayment" (rev. 12/2004), to the child support enforcement agency (CSEA) for collection of the child support overpayment; and

(5) The office of child support (OCS) has issued a JFS 01834 "Notice of Ohio Income Tax Refund Offset for Child Support Overpayment" (rev. 12/2004), to the debtor.

(B) Within five days of receiving a JFS 01854, the CSEA shall determine whether the overpaid child support is eligible for state income tax refund offset submittal.

(C) Until the process is fully automated, the CSEA shall submit the completed JFS 01854 to OCS within five business days of determining that the child support overpayment is eligible for state income tax refund offset submittal.

(D) Within fifteen days of determining that the request for state income tax refund offset is not eligible for state income tax refund offset submittal, the CSEA shall issue the JFS 01852 "Notice of Decision on Request for Collection of Child Support Overpayment" (12/2004), to the obligor.

(E) The debtor or the debtor's spouse who has filed for bankruptcy protection is not eligible to be submitted for state income tax refund offset unless the bankruptcy has been discharged or other relief from bankruptcy protection has been secured by the child support enforcement agency (CSEA).

Replaces: 5101:12-50- 20.3

R.C. 119.032 review dates: 04/01/2013 and 04/01/2018
Promulgated Under: 119.03
Statutory Authority: 3123.823 , 3125.25
Rule Amplifies: 3123.82 , 3123.821 , 3123.822 , 3123.823
Prior Effective Dates: 5/1/86 (Emer), 7/20/86, 9/1/86 (Emer), 11/1/86, 11/15/86, 5/7/87, 6/12/87 (Emer), 9/1/87, 12/1/87 (Emer), 2/29/88, 11/11/88, 8/9/90, 4/1/91, 7/1/92, 2/11/93, 9/1/94, 7/1/98, 5/15/99, 8/1/01, 12/17/04, 7/15/08

5101:12-50-30 Federal offset program.

(A) The federal offset program includes the following:

(1) Federal income tax refund program, as established by the Child Support Amendments of 1984, Pub. L. No. 98-378, 98 Stat.1305 (1984), 42 U.S.C. 664 , August 16, 1984;

(2) Financial institution data match program, as established by the Child Support Performance and Incentive Act of 1998, Pub L. No. 105-200, 112 Stat.645 (1998), 42 U.S.C. 666 , July 16, 1998; and

(3) Passport denial program, as established by the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, Pub. L. No. 104-193, 110 Stat. 2105 (1996), 42 U.S.C. 652 , August 22, 1996.

(B) The federal office of child support enforcement matches obligor data contained in the federal tax offset file submitted by Ohio to obligor data from the internal revenue service, data submitted by financial institutions participating in the financial institution data match program, and passport data maintained by the United States department of state. Details regarding the processes involved in these programs are contained in rules 5101:12-50-32 to 5101:12-50-32.10 and 5101:12-50-34 of the Administrative Code.

Replaces: Part of 5101:1-30-77

R.C. 119.032 review dates: 05/26/2011 and 10/01/2015
Promulgated Under: 119.03
Statutory Authority: 3125.25
Rule Amplifies: 3125.03 , 3125.25
Prior Effective Dates: 11/9/81, 6/10/82 (Emer), 9/13/82, 5/1/86 (Emer), 7/20/86, 11/1/86, 12/20/88, 3/18/89, 8/9/90, 4/1/91, 11/1/91, 7/1/92, 2/11/93, 9/1/94, 11/1/94, 1/1/96, 8/1/98, 5/1/01, 4/11/03, 7/1/06

5101:12-50-32 Federal income tax refund offset program.

(A) This rule and its supplemental rules describe the process of collecting child support arrears through the federal income tax refund offset program.

(B) The following terms and definitions apply to this rule and its supplemental rules:

(1) "Adjustment" means a reduction that is made to the amount of a federal income tax refund offset that has been previously disbursed to a state by the financial management service.

(2) "Financial management service" (FMS) is the service operated by the United States department of treasury for the purpose of processing payments on behalf of the federal government.

(3) "Injured spouse" is a non-obligated individual who files a joint federal income tax return with an obligor.

(4) "Injured spouse claim" means a claim filed by the injured spouse with the internal revenue service (IRS) for the purpose of recovering that portion of the joint income tax refund to which the injured spouse is entitled.

(5) " Intergovernmental case" has the same meaning as in rule 5101:12-70-05 of the Administrative Code.

(6) "Invalid offset" means a completed federal income tax refund offset that the IV-D agency is not entitled to receive.

(7) "State payment" means a refund made to an obligor based on a federal income tax refund offset to rectify an invalid offset or other circumstance.

Effective: 09/01/2011
R.C. 119.032 review dates: 05/26/2011 and 10/01/2015
Promulgated Under: 119.03
Statutory Authority: 3123.81 , 3125.25
Rule Amplifies: 3123.81 , 3125.03 , 3125.25
Prior Effective Dates: 11/9/81, 6/10/82 (Emer), 9/13/82, 5/1/86 (Emer), 7/20/86, 11/1/86, 12/20/88, 3/18/89, 8/9/90, 4/1/91, 11/1/91, 7/1/92, 2/11/93, 9/1/94, 11/1/94, 1/1/96, 8/1/98, 5/1/01, 4/11/03, 7/1/06

5101:12-50-32.1 Submission criteria.

(A) This rule describes the criteria used to submit an obligor in a IV-D case for federal income tax refund offset using the Ohio tax offset file. Every obligor in a IV-D case who meets the submission criteria shall be submitted for federal income tax refund offset. The consent of an obligee is not necessary prior to submission. The obligee may not choose whether an obligor is submitted for federal income tax refund offset as long as the case remains a IV-D case.

(B) When the obligor has more than one order with assigned arrears, the obligor's assigned arrears are aggregated to determine whether the obligor meets the assigned arrears submission threshold. When the obligor has more than one order with unassigned arrears, the obligor's unassigned arrears are aggregated to determine whether the obligor meets the unassigned arrears submission threshold. The assigned arrears and unassigned arrears are listed separately on the tax offset file.

(C) An obligor shall be submitted when the following criteria are met:

(1) The obligor's case is a IV-D case;

(2) The obligor's arrears are for:

(a) Child support;

(b) Spousal support, if it is included as part of child support order; or

(c) Medical support, if a specific dollar amount of medical support is included in the order.

(3) The obligor's arrears are:

(a) Assigned arrears as described in rule 5101:12-80-10 of the Administrative Code and:

(i) The arrears are equal to or greater than one hundred fifty dollars;

(ii) The arrears have been delinquent for thirty days or more; and

(iii) The arrears may be submitted regardless of the age of the child.

(b) Unassigned arrears as described in rule 5101:12-80-10 of the Administrative Code and:

(i) The arrears are equal to or greater than five hundred dollars;

(ii) The arrears have been delinquent for thirty days or more; and

(iii) The arrears may be submitted regardless of the age of the child.

(D) Ohio will submit an obligor in an intergovernmental case for federal income tax refund offset when Ohio is the state that initiated the intergovernmental case.

(E) Ohio will submit an obligor who has filed for bankruptcy protection on or after October 17, 2005. An obligor who filed for bankruptcy protection prior to that date will not be submitted unless the bankruptcy has been discharged or other relief from bankruptcy protection has been secured by the child support enforcement agency.

Effective: 09/01/2011
R.C. 119.032 review dates: 05/26/2011 and 10/01/2015
Promulgated Under: 119.03
Statutory Authority: 3123.81 , 3125.25
Rule Amplifies: 3123.81
Prior Effective Dates: 11/9/81, 6/10/82 (Emer), 9/13/82, 5/1/86 (Emer), 7/20/86, 11/1/86, 12/20/88, 3/18/89, 8/9/90, 4/1/91, 11/1/91, 7/1/92, 2/11/93, 9/1/94, 11/1/94, 1/1/96, 8/1/98, 5/1/01, 4/11/03, 7/1/06, 5/15/08

5101:12-50-32.2 The federal match process and pre-offset notice.

(A) An obligor who meets the submission criteria described in rule 5101:12-50-32.1 of the Administrative Code will be submitted to the federal office of child support enforcement(OCSE) by the office of child support within the Ohio department of job and family services in a tax offset file on a weekly basis. This rule describes the process that occurs after the Ohio tax offset file is transmitted to OCSE.

(B) Upon receipt of the Ohio tax offset file, OCSE transmits the file to the federal financial management service (FMS). FMS maintains a master database which contains information on taxpayers who owe debts to various governmental agencies, including the Ohio tax offset file. FMS, the social security administration (SSA), and the internal revenue service (IRS) then take the following steps:

(1) Information contained in the master database is matched against data maintained by the IRS and SSA in order to verify the name, address, and social security number (SSN) of each obligor submitted;

(2) IRS and SSA notify FMS of the name, address, and SSN information that has been verified;

(3) FMS compares data received from IRS and SSA against the information for each obligor submitted to OCSE in the Ohio tax offset file; and

(4) FMS transmits the verified data to OCSE for the purpose of generating the pre-offset notice described in paragraph (C) of this rule.

(C) OCSE sends a pre-offset notice to each obligor whose name, address, and SSN was verified. The pre-offset notice is issued by the OCSE when:

(1) An obligor has not previously been submitted for the federal tax offset program and the obligor has not previously received a pre-offset notice;

(2) An obligor was previously submitted but was deleted from the Ohio tax offset file because the debt was satisfied but subsequent arrears have accrued. In this case, the obligor may have previously received a pre-offset notice but the arrears were subsequently reduced to zero before beginning to accrue again. A second pre-offset notice will be issued if the previous notice was issued more than three hundred sixty-five days prior to the date of re-submission; or

(3) An obligor is added to the Ohio tax offset file.

(D) The qualifying submittal is held by OCSE for a minimum of thirty days before it is submitted to FMS in order to allow the pre-offset notice to be sent. No succeeding pre-offset notices are sent.

(E) The pre-offset notice advises the obligor of the following:

(1) The obligor's right to file a request for an administrative review for the purpose of contesting the arrears;

(2) The obligor's right to request an administrative review in either the submitting state or the state where the support order was issued;

(3) The procedures and time frames for requesting the administrative review; and

(4) That FMS will notify the injured spouse of the steps required to protect the share of the tax refund which may be payable to the injured spouse.

Replaces: Part of 5101:1-30-77

R.C. 119.032 review dates: 05/26/2011 and 10/01/2015
Promulgated Under: 119.03
Statutory Authority: 3123.81 , 3125.25
Rule Amplifies: 3123.81 , 3125.03 , 3125.25
Prior Effective Dates: 11/9/81, 6/10/82 (Emer), 9/13/82, 5/1/86 (Emer), 7/20/86, 11/1/86, 12/20/88, 3/18/89, 8/9/90, 4/1/91, 11/1/91, 7/1/92, 2/11/93, 9/1/94, 11/1/94, 1/1/96, 8/1/98, 5/1/01, 4/11/03, 7/1/06

5101:12-50-32.3 Adding, updating, and deleting obligors from the Ohio tax offset file.

(A) This rule describes the process for adding, updating, and deleting obligor information.

(B) An Ohio tax offset file is submitted each week to the federal office of child support enforcement (OCSE). The Ohio tax offset file:

(1) Includes the name and social security number of any obligor who met the federal income tax refund offset submission criteria during the past week and was not previously submitted or, if previously submitted, had been deleted;

(2) Updates information regarding previously submitted obligors; and

(3) Deletes obligors who are no longer eligible.

(C) An obligor who becomes eligible for federal tax offset is automatically added to the Ohio tax offset file when the submission criteria described in rule 5101:12-50-32.1 of the Administrative Code are met. An obligor who had previously been submitted and subsequently deleted from the Ohio tax offset file shall be resubmitted when:

(1) Collections reduce the arrears below the submission threshold and new qualifying arrears subsequently accrue;

(2) An update to obligor information results in the arrears being reduced below the submission threshold and new qualifying arrears subsequently accrue; or

(3) The arrears were previously submitted, then deleted as described in paragraph (E) of this rule, and are now being resubmitted.

(D) The Ohio tax offset file includes updated information for an existing submission when:

(1) There is any change in the amount of the arrears;

(2) The arrears are modified to zero or to an amount that is below the submission threshold;

(3) The child support enforcement agency (CSEA) changes the indicator that excludes the submitted obligor from other federal offset programs such as passport denial;

(4) The submission indicator in the Ohio tax offset file changes from assigned to unassigned status or vice versa; or

(5) For any other transaction listed in paragraph (F) of this rule.

(E) A submission is deleted from the Ohio tax offset file when:

(1) The arrears amount is paid below the submission threshold;

(2) The CSEA modifies the arrears to an amount that is below the submission threshold;

(3) The CSEA completes an administrative review that results in the reduction of arrears below the submission threshold; or

(4) A supervisor within the CSEA has approved the deletion of the submission from the Ohio tax offset file.

(F) The support enforcement tracking system transmits the following transaction indicators to OCSE:

(1) "A" adds a new submission;

(2) "B" changes the name of the obligor;

(3) "D" deletes an existing submission;

(4) "L" changes the local state code for the submitting state;

(5) "M" modifies the arrears, which results in an increase or decrease in the amount of arrears;

(6) "R" replaces the current "yes" indicator with a "no" indicator, or a "no" indicator with a "yes" indicator, for offset submission or passport denial submission;

(7) "S" indicates the accumulated state payment amount;

(8) "T" indicates an order has been transferred to the state that issued the order for administrative tax offset review;

(9) "Y" resubmits an obligor and includes the obligor's address when the submission was previously been rejected because OCSE could not locate an address for the obligor; and

(10) "Z" updates the obligor's address.

(G) OCSE processes the transactions in the order indicated in paragraph (F) of this rule.

(H) OCSE will use an updated address submitted through a "Y" or "Z" indicator to issue any future pre-offset or offset notices.

(1) When an obligor's submission has been rejected by OCSE because OCSE could not locate the obligor's address and the CSEA subsequently obtains a valid obligor address, the CSEA shall use the "Y" indicator to resubmit the obligor and provide the obligor's address.

(2) When the CSEA obtains a new valid address for the obligor and chooses to submit the changed address to OCSE, the CSEA shall use the "Z" indicator to submit the new address. Once the CSEA has used a "Y" or "Z" indicator, the CSEA shall submit all future address changes using the appropriate "Y" or "Z" indicator.

Replaces: Part of 5101:1-30-77

R.C. 119.032 review dates: 05/26/2011 and 10/01/2015
Promulgated Under: 119.03
Statutory Authority: 3123.81 , 3125.25
Rule Amplifies: 3123.81 , 3125.03 , 3125.25
Prior Effective Dates: 11/9/81, 6/10/82 (Emer), 9/13/82, 5/1/86 (Emer), 7/20/86, 11/1/86, 12/20/88, 3/18/89, 8/9/90, 4/1/91, 11/1/91, 7/1/92, 2/11/93, 9/1/94, 11/1/94, 1/1/96, 8/1/98, 5/1/01, 4/11/03, 7/1/06

5101:12-50-32.4 Rejected submissions.

(A) For purposes of this rule, "rejected submission" means a rejection by the federal office of child support enforcement (OCSE) of the submission of an obligor for federal income tax refund offset that is included as an addition, deletion, or update in the Ohio tax offset file.

(B) OCSE may reject a submission for any reason including, but not limited to, the following:

(1) An invalid social security number;

(2) The submission already exists on the OCSE tax offset file;

(3) The submission is a duplicate submission;

(4) The state payment amount is invalid;

(5) OCSE cannot locate the record that the submission is intended to modify;

(6) The last name of the obligor submitted does not match the last name for that obligor in the OCSE tax offset file;

(7) The state payment submission was received but OCSE cannot locate an offset payment for the offset year in question;

(8) The submission had previously been deleted;

(9) The last name and the social security number (SSN) in the submission do not match; or

(10) An SSN is submitted and OCSE provides a different SSN.

(C) Rejected submissions appear on two reports.

(1) The first report contains two types of rejected submissions.

(a) The first type of rejection on the report contains submissions that are rejected by OCSE due to the inability of OCSE to verify an obligor's address for the purpose of issuing a pre-offset notice; and

(b) The second type of rejection on the report contains submissions for which the office of child support within the Ohio department of job and family services has included an SSN for an obligor that OCSE has been unable to verify using the process described in rule 5101:12-50-32.2 of the Administrative Code. The report contains different SSNs than the SSN that was submitted by OCS. The different SSNs have been obtained from the social security administration by OCSE.

(2) The second report lists submissions resulting from additions, deletions, or updates to the Ohio tax offset list that were rejected by OCSE for any reason not included in the first report.

(D) A child support enforcement agency (CSEA) shall review the reports and take the appropriate action necessary to resolve the issue that resulted in the rejection of the submission. The inability of a CSEA to resolve a rejection may have a negative impact on incentives received by the CSEA and may result in:

(1) The CSEA failing to receive the offset;

(2) The CSEA failing to receive the full amount of the offset; or

(3) The CSEA receiving an invalid offset.

Effective: 09/01/2011
R.C. 119.032 review dates: 05/26/2011 and 10/01/2015
Promulgated Under: 119.03
Statutory Authority: 3123.81 , 3125.25
Rule Amplifies: 3123.81 , 3125.03 , 3125.25
Prior Effective Dates: 11/9/81, 6/10/82 (Emer), 9/13/82, 5/1/86 (Emer), 7/20/86, 11/1/86, 12/20/88, 3/18/89, 8/9/90, 4/1/91, 11/1/91, 7/1/92, 2/11/93, 9/1/94, 11/1/94, 1/1/96, 8/1/98, 5/1/01, 4/11/03, 7/1/06

5101:12-50-32.5 Administrative offset review of federal income tax refund offset program submittals.

(A) An obligor may contest the federal income tax refund offset program submittal by requesting an administrative offset review within thirty days of the date of the preoffset notice. The obligor must submit the request for the administrative offset review to the child support enforcement agency (CSEA) that has administrative responsibility for the order.

(B) Administrative review procedure when the CSEA receives a request from an obligor.

(1) Within ten days of receipt of the request for an administrative offset review, the CSEA shall issue a JFS 01850, "Notice of Scheduled Income Tax Refund Offset Review" (rev. 7/2008), to the obligor. The CSEA shall also issue the JFS 01850 to the obligee when the case is non-Ohio works first (OWF) or medicaid-only case.

(2) The administrative offset review shall be limited to:

(a) The accuracy of the submitted arrears;

(b) Any evidence provided by the obligor or obligee that increases or decreases the submitted arrears; or

(c) The identity of the individual submitted.

When the obligor is contesting a joint federal income tax refund that has not yet been offset, the CSEA shall advise the obligor that the internal revenue service (IRS) will notify the injured spouse of the necessary steps that must be taken at the time of the offset.

(3) At the conclusion of the administrative offset review, the CSEA shall do the following:

(a) Enter any changes required as a result of the review into the support enforcement tracking system (SETS).

(b) Send a JFS 07544, "Administrative Review for Income Tax Refund Offset Review Results" (rev. 7/2008), and a copy of the complete arrears calculation, if any, to the obligor. The CSEA shall also send the JFS 07544 and arrears calculation, if any, to the obligee when a JFS 01850 had been issued to the obligee.

(4) The administrative offset review process shall be completed within thirty days of the date of the request for review.

(C) Administrative offset review procedure when the Ohio interstate central registry receives a request from another state.

(1) The interstate central registry (ICR) within OCS may receive a request for an administrative offset review from the state that submitted the offset when:

(a) An obligor in that state requests an administrative review; and

(b) The support order was issued by a court or a CSEA in Ohio.

(2) When the ICR receives a request for administrative review, it shall immediately send the request to the CSEA in the county with administrative jurisdiction for the support order.

(3) When the CSEA receives the request for administrative offset review from the ICR, it shall:

(a) Complete the review within forty-five days of the date of the request for review from the submitting state; and

(b) Promptly notify the child support agency in the submitting state of the results of the administrative review.

The office of child support enforcement (OCSE) will report any adjustments received as a result of the administrative review to the child support agency in the submitting state.

(4) CSEA responsibility for the administrative offset review of an intergovernmental case by a state other than Ohio.

(a) When a CSEA submits an obligor for federal income tax refund offset based on a support order that was issued by a state other than Ohio, the obligor may request an administrative offset review in the state with jurisdiction over the order.

(b) When the CSEA receives a request for an administrative offset review in the state with jurisdiction over the order, it shall send the following documentation to that state within ten days of the request for the administrative offset review:

(i) A certified copy of the support order and any modifications;

(ii) A certified copy of the payment history or affidavit of the obligee when:

(a) Any of the arrears are unassigned; and

(b) No official payment history exists for the case;

(iii) When any of the arrears are unassigned, the current address of the obligee; and

(iv) The amount of arrears submitted for offset.

(c) At the conclusion of the administrative offset review, the state that conducted the administrative offset review will notify the obligor and the state that submitted the obligor of the results of the administrative offset review. The state that submitted the obligor for offset will notify OCSE of the results of the review.

(d) OCSE or the other state will report any changes made by the other state as a result of the review to OCS which shall forward them to the CSEA.

(e) Any update to the arrears of a obligor that is made as a result of an administrative offset review has the same force and effect as an update that was made by the CSEA. The CSEA shall take the following actions:

(i) If the offset has already been made, the CSEA shall promptly take steps to refund any excess amount to the obligor; and

(ii) Report the state payment to OCS immediately but no later than five days from the date the payment is made.

Effective: 09/01/2011
R.C. 119.032 review dates: 05/26/2011 and 10/01/2015
Promulgated Under: 119.03
Statutory Authority: 3123.81 , 3125.25
Rule Amplifies: 3123.81 , 3125.03 , 3125.25
Prior Effective Dates: 11/9/81, 6/10/82 (Emer), 9/13/82, 5/1/86 (Emer), 7/20/86, 11/1/86, 12/20/88, 3/18/89, 8/9/90, 4/1/91, 11/1/91, 7/1/92, 2/11/93, 9/1/94, 11/1/94, 1/1/96, 8/1/98, 5/1/01, 4/11/03, 7/1/06, 7/15/08

5101:12-50-32.6 The federal income tax refund offset process.

(A) An obligor is subject to federal income tax refund offset when the following conditions have been met:

(1) The federal income tax refund offset submission criteria has been met;

(2) The federal office of child support enforcement (OCSE) has certified that the obligor is eligible for federal income tax refund offset; and

(3) The internal revenue service has notified the financial management service (FMS) that the obligor will receive a federal income tax refund.

(B) FMS will satisfy submitted debts in the following priority:

(1) Tax levy for federal tax debts;

(2) Assigned and unassigned child support debts;

(3) Other federal debts; and

(4) State tax debts.

(C) The federal income tax refund offset process.

(1) FMS sends an offset notice to the obligor after FMS has processed the offset but before the office of child support (OCS) within the Ohio department of job and family services has been notified of the offset. FMS will also send a notice to a joint federal taxpayer who filed taxes jointly with the obligor, advising the joint federal taxpayer of the steps required to protect the share of the tax refund that may be payable to the joint federal taxpayer.

(2) When the obligor cannot be located, the federal tax refund offset will be reversed by FMS.

(3) FMS notifies OCSE on a weekly basis of offsets and adjustments that occur.

(4) OCSE issues to OCS the reports that include obligors for whom offsets and adjustments have occurred and the amounts of those offsets and adjustments. These reports are described in paragraph (C)(1) of rule 5101:12-50-32.8 of the Administrative Code.

(5) FMS sends the offset amounts to the Ohio office of the treasurer.

(6) The Ohio office of the treasurer notifies the office of fiscal services (OFS) within the Ohio department of job and family services of receipt of the offset amounts.

(7) OFS then transfers the offset amounts, together with the amount of any fees and adjustments to cover one hundred percent of the offset amount, to the Ohio child support payment central (CSPC) for disbursement.

(8) CSPC processes the offset amount received to the appropriate order in the support enforcement tracking system (SETS).

(D) Offset amounts shall be considered collections in the month in which they are received and applied to any arrears of the obligor that met the offset criteria.

(E) When a state has CSENet collection (COL) transaction capability with Ohio, the COL P CITAX transaction will be automatically sent to the state by SETS whenever an offset collection is received.

(F) If the state does not have CSENet COL transaction capability with Ohio, or the child support enforcement agency (CSEA) determines that the transaction was not sent, the CSEA shall send the OMB 0970-0085, "Transmittal #3 - Request for Assistance/Discovery," to any other state that is involved in the enforcement of the intergovernmental case no later than three business days from the receipt of an offset amount in an intergovernmental case. The OMB 0970-0085 notifies the other state of the receipt of the offset amount.

Effective: 09/01/2011
R.C. 119.032 review dates: 05/26/2011 and 10/01/2015
Promulgated Under: 119.03
Statutory Authority: 3123.81 , 3125.25
Rule Amplifies: 3123.81 , 3125.03 , 3125.25
Prior Effective Dates: 11/9/81, 6/10/82 (Emer), 9/13/82, 5/1/86 (Emer), 7/20/86, 11/1/86, 12/20/88, 3/18/89, 8/9/90, 4/1/91, 11/1/91, 7/1/92, 2/11/93, 9/1/94, 11/1/94, 1/1/96, 8/1/98, 5/1/01, 4/11/03, 7/1/06

5101:12-50-32.7 Service fee.

(A) The financial management service (FMS) charges a service fee for each completed federal income tax refund offset. FMS deducts the service fee from the offset amount prior to issuing the offset amount to the office of fiscal and monitoring services ( OFMS) within the Ohio department of job and family services.

(B) Upon receipt, OFMS will transfer to the Ohio child support payment central (CSPC) the offset amount together with an amount equal to any fees or adjustments that had been deducted by FMS.

(C) Upon receipt, CSPC will process the offset to the order in the support enforcement tracking system.

(D) When an adjustment of an offset as described in rule 5101:12-50- 32.9 of the Administrative Code equals the full amount of the offset, FMS will return the service fee to OFMS.

Effective: 09/01/2011
R.C. 119.032 review dates: 05/26/2011 and 10/01/2015
Promulgated Under: 119.03
Statutory Authority: 3123.81 , 3125.25
Rule Amplifies: 3123.81 , 3125.03 , 3125.25
Prior Effective Dates: 11/9/81, 6/10/82 (Emer), 9/13/82, 5/1/86 (Emer), 7/20/86, 11/1/86, 12/20/88, 3/18/89, 8/9/90, 4/1/91, 11/1/91, 7/1/92, 2/11/93, 9/1/94, 11/1/94, 1/1/96, 8/1/98, 5/1/01, 4/11/03, 7/1/06

5101:12-50-32.8 Federal income tax refund offset reports.

(A) The office of child support (OCS) within the Ohio department of job and family services shall provide to the child support enforcement agency (CSEA) federal income tax refund offset reports. These reports contain information about federal income tax refund offset collections, federal adjustments, federal offset fees, federal filing status, and other identifying information.

(B) The CSEA shall review the federal income tax refund offset reports to identify any case for which it has administrative responsibility and take appropriate action as required in this rule.

(C) There are three categories of federal income tax refund offset reports that provide information to or require action by the CSEA:

(1) Two information-only reports are created upon receipt of a tax offset file from the federal office of child support enforcement (OCSE). One report contains a list of all federal income tax refund offset collections and adjustments that may be automatically processed by the support enforcement tracking system (SETS) as long as there are no changes to the case in SETS that would prevent such automatic processing. The second report contains a list of all federal income tax refund offset collections and adjustments that cannot be automatically processed by SETS. The CSEA shall review the reports to determine whether any action must be taken to ensure the collections are processed appropriately.

(2) Two collection and adjustment reports are created upon completion of the federal income tax refund offset process described in rule 5101:12-50-32.6 of the Administrative Code. One report contains a list of all collections and adjustments received from federal income tax refund offsets that were automatically processed by SETS. The second report contains a list of adjustments received from federal income tax refund offsets that could not be automatically processed by SETS.

When an adjustment appears on either report, the CSEA may need to collect any disbursed funds as described in rule 5101:12-50- 32.9 of the Administrative Code. When the funds are recovered through the recoupment process, the CSEA may also request a manual check from the payment analysis and account reconciliation bureau (PAAR) within OCS in order to repay the administrative fund .

(3) An exclusion report is created by child support payment central (CSPC) within OCS upon receipt of the federal tax offset file from OCSE that contains a list of all offsets that could not be automatically processed by SETS. The CSEA shall work with CSPC and PAAR to identify the collections that appear on this report so that they may be processed in SETS.

Effective: 09/01/2011
R.C. 119.032 review dates: 05/26/2011 and 10/01/2015
Promulgated Under: 119.03
Statutory Authority: 3123.81 , 3125.25
Rule Amplifies: 3123.81 , 3125.03 , 3125.25
Prior Effective Dates: 11/9/81, 6/10/82 (Emer), 9/13/82, 5/1/86 (Emer), 7/20/86, 11/1/86, 12/20/88, 3/18/89, 8/9/90, 4/1/91, 11/1/91, 7/1/92, 2/11/93, 9/1/94, 11/1/94, 1/1/96, 8/1/98, 5/1/01, 4/11/03, 7/1/06

5101:12-50-32.9 Federal adjustments, state payments, and recovery of disbursed federal tax offset collections.

(A) This rule describes the federal tax offset adjustment process. There are certain circumstances, including invalid offsets, that require a federal income tax refund offset to be returned to the taxpayer (who may or may not be the obligor). This is accomplished either through a federal adjustment or a state payment.

(B) A federal adjustment may occur as a result of a number of circumstances, which include but not limited to when:

(1) An injured spouse claim is filed with the internal revenue service (IRS) and the injured spouse is entitled to a portion or all of the federal tax refund;

(2) The obligor files an amended federal income tax return and the amount available for offset is reduced; or

(3) The obligor files a federal income tax return using an incorrect social security number.

(C) The child support enforcement agency (CSEA) shall be required to issue a state payment to the taxpayer when:

(1) The CSEA receives a federal tax refund offset in an amount greater than the arrears amount that was last accepted by the federal office of child support enforcement;

(2) An obligor was submitted but did not meet the federal tax offset submission criteria;

(3) An obligor was submitted with an incorrect arrears amount;

(4) An obligor was submitted using an incorrect social security number;

(5) An income tax refund offset review was conducted that resulted in a decrease in the arrears amount and the offset occurred before the update was processed; or

(6) The obligor paid the arrears below the threshold after the tax offset occurred but prior to disbursement of the tax offset amount.

(D) The federal adjustment process.

(1) When there is a federal tax offset adjustment, the tax offset collection is returned to the obligor and the financial management service (FMS) reduces the amount of the tax offset that was previously disbursed to the state.

(2) Injured spouse claims.

(a) When the IRS determines that an injured spouse is entitled to a portion or all of the federal tax refund, the IRS sends the refund directly to the injured spouse. When a refund is sent to an injured spouse via electronic funds transfer to a closed account, the amount due the injured spouse will be reversed by FMS.

(b) The CSEA may delay distribution of the federal tax offset collection received as the result of a joint return until it is notified by the IRS that the injured spouse has received the proper share of the refund, or for six months, whichever is earlier.

(E) The state payment process.

(1) When a CSEA issues a state payment to an obligor, it shall report the state payment to the office of child support (OCS) within the Ohio department of job and family services (ODJFS) immediately but no later than five days from the date the payment is made using the JFS 07017 "Update of Tax Refund Update Submittal" (rev. 4/2006).

(2) When the CSEA issues a state payment to an obligor and submits a JFS 07017 for that state payment, and then an additional state payment is made to that obligor for the same processing year, the CSEA shall submit a second JFS 07017 and report the total year-to-date amount for the processing year on the second JFS 07017.

(3) The CSEA shall include the processing year in the report of a state payment.

(F) Recovery of disbursed federal tax offset collection.

(1) When a federal adjustment is made on a collection that has been disbursed to assigned arrears, the disbursed collection shall be recovered from ODJFS.

(2) When a federal adjustment is made on a collection that has been disbursed to the obligee or an alternate payee, the CSEA shall recover the disbursed collection using one or both of the following options:

(a) The CSEA may recover the collection from the obligee or the alternate payee through the recoupment process described in rule 5101:12-80-05.6 of the Administrative Code.

(b) The CSEA may recover a collection disbursed to the obligee or alternate payee from the obligor by establishing an account for the case within the support enforcement tracking system (SETS) payable to the CSEA to recover the amount. When the CSEA establishes the account, the following shall apply:

(i) The CSEA shall use the "OTHER FEES NO PMT/ IRS ADJ REIMB" account in SETS where collections will allocate below all other support obligations in the allocation hierarchy. The account shall include any subsequent adjustment for which the CSEA uses this method of recovery;

(ii) The balance of the account shall not increase the total arrears owed by the obligor; and

(iii) The balance added to the account shall not exceed the amount expended by the CSEA and disbursed to the obligee or the alternate payee as support.

When the CSEA chooses to use the option described in paragraph (F)(2)(b) of this rule but doing so would increase the total arrears owed by the obligor on the case, the CSEA must instead use a combination of the options described in paragraphs (F)(2)(a) and (F)(2)(b) of this rule, or in the alternative must use the option described in paragraph (F)(2)(a) of this rule exclusively. The total combined amount of the balances created as a result of using the options described in paragraphs (F)(2)(a) and (F)(2)(b) of this rule shall not exceed the amount disbursed to the obligee or alternate payee.

The CSEA shall be responsible to track any account or accounts established pursuant to paragraph (F)(2) of this rule to ensure recovery of funds that have been disbursed to the obligee or alternate payee.

(3) When a CSEA has issued a state payment to a taxpayer in accordance with paragraph (C) of this rule but a federal adjustment subsequently occurs against the original tax offset collection that led to the state payment, the CSEA shall recover the state payment through the recoupment process described in rule 5101:12-80-05.6 of the Administrative Code.

Replaces: 5101:12-50- 32.9

Effective: 10/01/2010
R.C. 119.032 review dates: 10/01/2015
Promulgated Under: 119.03
Statutory Authority: 3123.81 , 3125.25
Rule Amplifies: 3123.81 , 3125.03 , 3125.25
Prior Effective Dates: 11/9/81, 6/10/82 (Emer), 9/13/82, 5/1/86 (Emer), 7/20/86, 11/1/86, 12/20/88, 3/18/89, 8/9/90, 4/1/91, 11/1/91, 7/1/92, 2/11/93, 9/1/94, 11/1/94, 1/1/96, 8/1/98, 5/1/01, 4/11/03, 7/1/06

5101:12-50-32.10 Joint refunds.

A federal income tax refund offset collection from a joint return shall be disbursed as follows:

(A) Assigned arrears collections will be disbursed monthly to the Ohio department of job and family services .

(B) Unassigned arrears will be disbursed six months after receipt or upon notification that the injured spouse has received the proper share of the refund, whichever occurs earlier. For the purpose of this rule, the term "receipt" refers to the date the office of child support receives the reports described in paragraph (C)(1) of rule 5101:12-50-32.8 of the Administrative Code .

(C) Amounts in excess of any unassigned arrears will be disbursed to the obligor within two business days of the date the payment was applied to the order.

Effective: 09/01/2011
R.C. 119.032 review dates: 05/26/2011 and 10/01/2015
Promulgated Under: 119.03
Statutory Authority: 3123.81 , 3125.25
Rule Amplifies: 3123.81 , 3125.03 , 3125.25
Prior Effective Dates: 11/9/81, 6/10/82 (Emer), 9/13/82, 5/1/86 (Emer), 7/20/86, 11/1/86, 12/20/88, 3/18/89, 8/9/90, 4/1/91, 11/1/91, 7/1/92, 2/11/93, 9/1/94, 11/1/94, 1/1/96, 8/1/98, 5/1/01, 4/11/03, 7/1/06

5101:12-50-34 Passport denial and reinstatement.

(A) The office of child support enforcement (OCSE) will refer an obligor who has been submitted for federal income tax refund offset to the United States department of state (DoS) for passport denial when the arrears of the obligor equal or exceed twenty-five hundred dollars in accordance with the Deficit Reduction Act of 2005, Pub. L. No. 109-171, 120, Sta. 4 (2005), 42 U.S.C. 652 , February 6, 2006.

(B) Upon receipt of a passport application from an obligor who has been referred to DoS for a passport denial, DoS will take the following actions, as appropriate:

(1) Issue a passport denial notice to the obligor; or

(2) Refuse to issue a passport to the obligor.

(C) A child support enforcement agency (CSEA) shall only request the release of the passport of an obligor that had been denied by DoS under any of the following criteria:

(1) For leisure travel, the obligor is required to pay the arrears in full.

(2) For employment or business travel, the obligor is required to provide documentation on company letterhead and current or prospective employment information or information about funds on deposit in a financial institution for withholding purposes and do one of the following:

(a) Pays off all the arrears;

(b) Pays the arrears so that the balance falls below the submission criteria; or

(c) Pays an amount that is acceptable by CSEA but at least equal to one month of child support obligation.

(3) There is a case of mistaken identity and the CSEA has verified this information.

(4) In extenuating circumstances in which:

(a) The reason for travel is a family emergency with supporting documentation that is accepted by the CSEA; or

(b) The obligor is a member of the military services whose passport is being issued by a special issuance agency of DoS. The military member or the authorized representative must provide military travel papers or military orders.

(D) When the CSEA accepts the request from an obligor to reverse the passport denial, the CSEA shall take the following action(s):

(1) When the obligor requests the release of the passport for the reason listed in paragraph (C)(1) of this rule, the CSEA shall take the appropriate action in the support enforcement tracking system (SETS) to reverse the passport denial. The normal time frame for the release of the passport by DoS is approximately six to eight weeks.

(2) When the obligor requests the release of the passport for the reason listed in paragraph (C)(2) of this rule, the CSEA shall:

(a) Prepare a federal notice of withdrawal of passport, which is available from the coordinator in the office of child support (OCS) within the Ohio department of job and family services;

(b) Provide the OCS coordinator a copy of the notice of withdrawal and supporting documentation, and provide the obligor a copy of the notice of withdrawal; and

(c) Take the appropriate action in SETS to reverse the passport denial.

The time frame to release the passport by DoS under this circumstance is approximately one to three weeks.

(3) When the obligor requests the release of the passport for the reasons listed in paragraphs (C)(3) and (C)(4) of this rule, the CSEA shall:

(a) Prepare a federal notice of withdrawal of passport, which is available from the OCS coordinator;

(b) Provide the OCS coordinator a copy of the notice of withdrawal and supporting documentation, and provide the obligor a copy of the notice of withdrawal; and

(c) Take the appropriate action in SETS to reverse the passport denial.

The time frame to release the passport by DoS under these circumstances is approximately three to five business days.

Replaces: 5101:12-50-34

Effective: 09/01/2009
R.C. 119.032 review dates: 09/01/2014
Promulgated Under: 119.03
Statutory Authority: 3125.25
Rule Amplifies: 3125.03 , 3125.25
Prior Effective Dates: 11/9/81, 6/10/82 (Emer), 9/13/82, 5/1/86 (Emer), 7/20/86, 11/1/86, 12/20/88, 3/18/89, 8/9/90, 4/1/91, 11/1/91, 7/1/92, 2/11/93, 9/1/94, 11/1/94, 1/1/96, 8/1/98, 5/1/01, 4/11/03, 7/1/06

5101:12-50-45 Enforcing a court support order through the United States district courts.

(A) This rule describes the process a child support enforcement agency (CSEA) may use to enforce an Ohio court support order against a non-custodial parent through the United States

(U.S.) district courts.

This process is intended to gradually escalate the CSEA's request for enforcement of an Ohio court support order from the local and state levels to the federal level. The CSEA should be aware that using the U.S. district courts to enforce an Ohio court support order could result in the other state receiving a penalty from the federal government for failure to cooperate.

(B) A CSEA may submit a case to the office of child support (OCS) in the Ohio department of job and family services (ODJFS) for referral to a U.S. district court when a CSEA has requested the assistance of a IV-D agency in another state to enforce an Ohio court support order, and the other state has failed to enforce the order within a reasonable time. The case must be a IV-D case and the support order must have been issued by an Ohio court.

(C) Requirements prior to submission of a case to OCS.

(1) The CSEA shall make a request for assistance to the IV-D agency in the other state to enforce the court support order. The CSEA shall allow a minimum of sixty days for the IV-D agency in the other state to comply with the request.

(2) When the other state does not undertake any action to enforce the court support order within sixty days of the receipt of the request, the CSEA shall send a thirty day notice to the central office of the IV-D agency in the other state. The thirty day notice shall inform the central office that:

(a) Satisfactory enforcement of the court support order has not occurred in response to the request for assistance; and

(b) When satisfactory enforcement of the court support order does not occur within thirty days from the date on which the thirty day notice is sent, the case will be submitted to OCS for referral to use a U.S. district court to enforce the court support order.

(3) When the other state does not undertake any action to enforce the court support order within thirty days of receipt of the thirty day notice, the CSEA may submit the case to OCS for referral to a U.S. district court.

(D) When the CSEA elects to submit a case to OCS for referral to a U.S. district court, the CSEA shall send to OCS the JFS 07073, "Request to Submit a Case to U.S. District Court"

(rev. 12/2006), with the required documents attached, and any other documentation to support the referral.

(E) When OCS finds the case accurate and complete, OCS shall forward the case and all the accompanying documentation to the federal office of child support enforcement (OCSE) for review. OCSE will determine whether the case is appropriate for filing in a U.S. district court and will advise OCS of the determination. If OCS does not forward the case to OCSE, OCS shall inform the CSEA of why the case was not forwarded.

(F) The CSEA shall immediately notify OCS if the other state initiates action to enforce the court support order after the request has been submitted to OCS. OCS shall forward the information to OCSE.

(G) OCS shall notify the CSEA of OCSE's determination regarding the referral.

Replaces: 5101:1-30-75

R.C. 119.032 review dates: 12/22/2011 and 12/01/2016
Promulgated Under: 119.03
Statutory Authority: 3125.25 .
Rule Amplifies: 3125.03 , 3125.11
Prior Effective Dates: 8/1/82, 2/11/93, 7/1/02, 1/1/07

5101:12-50-50 Judicial enforcement actions.

(A) This rule describes judicial enforcement actions that a child support enforcement agency (CSEA) with administrative responsibility is required to or may take in addition to other enforcement actions described in division 5101:12 of the Administrative Code. The enforcement actions described in this rule require the filing of a judicial motion or complaint. The CSEA shall consult with its legal counsel regarding the proper filing of actions described in this rule.

(B) Required judicial enforcement actions that CSEAs shall take.

(1) In accordance with section 3123.19 of the Revised Code, if a CSEA is notified by an obligor who is in default under a support order of a claim that he or she has against another person of one thousand dollars or more or if the CSEA determines that an obligor has a claim against another person or is a party in a pending judicial action, the CSEA shall immediately file either a motion to intervene or a creditor's bill with the court in which the action is pending.

(2) In accordance with sections 3123.14 and 3123.15 of the Revised Code, when the child support order is terminated for any reason and the obligor owes arrears, is or was in default at any time under the support order, the obligee may submit an application to the CSEA to obtain a judgment, execution of a judgment, or take any appropriate enforcement action. The CSEA shall commence the action within twenty days after completion of such application by the obligee to obtain an order to address the arrears.

(C) Discretionary judicial enforcement actions that the CSEA may take. This paragraph does not preclude a CSEA from taking any additional judicial enforcement actions that may be appropriate, but are not listed in this rule.

(1) In accordance with the provisions of section 2705.031 of the Revised Code, the CSEA may file a contempt action against an obligor for failure to pay support.

(2) In accordance with section 2117.06 of the Revised Code, a CSEA may file a claim against the estate of an obligor who is deceased for the purpose of collecting any arrears that are due under the support order.

(3) In accordance with section 3123.182 of the Revised Code, a CSEA may file an action for execution on a certified pay-off statement issued by a CSEA.

(4) In accordance with sections 1336.01 to 1336.11 of the Revised Code, the CSEA may bring an action, subject to the limitations in section 1336.08 of the Revised Code, to obtain any relief the circumstances require against an obligor who makes a fraudulent transfer of assets or enters into a fraudulent obligation to avoid paying under the support order. Relief may include invalidation of the transfer or obligation to the extent necessary to satisfy the arrearage.

(5) In accordance with the provisions of rule 65(A) (7/1/1970) of the Rules of Civil Procedure, the CSEA may file a request for a temporary restraining order with the court in which an action described in division 5101:12 of the Administrative Code has been filed if it appears to the CSEA that immediate and irreparable injury, loss or damage will result before the action can be heard.

(6) In accordance with the provisions of Chapter 2329. of the Revised Code, the CSEA may file an action for execution against property owned by an obligor.

(7) The CSEA may take action against a payor who fails to comply with the requirements of an income withholding or deduction notice as described in sections 3121.371 and 3121.381 of the Revised Code.

(8) The CSEA may file an action requesting a court to join the CSEA as a party to an action to enforce a support order.

(9) The CSEA may refer a case to the county prosecutor for possible criminal non-support action under section 2919.21 of the Revised Code.

Effective: 03/01/2012
R.C. 119.032 review dates: 11/28/2011 and 12/01/2016
Promulgated Under: 119.03
Statutory Authority: 3125.25
Rule Amplifies: 1336.01 , 1336.02 , 1336.03 , 1336.04 , 1336.05 , 1336.06 , 1336.07 , 1336.08 , 1336.09 , 1336.10 , 1336.11 , 2117.06 , 2705.031 , 2919.21 , 3123.14 , 3123.15 , 3123.182 , 3123.19
Prior Effective Dates: 1/1/87 (Emer), 3/20/87, 11/11/88, 10/1/96, 1/1/98, 12/1/01, 4/18/03, 1/01/06, 12/1/06

5101:12-50-55 Extradition of obligors.

(A) This rule describes the process that the child support enforcement agency (CSEA) with administrative responsibility shall use to request the governor of this state to extradite from another state an obligor who has been charged with criminal non-support in accordance with section 2919.21 of the Revised Code. This rule also describes the steps that a CSEA is required to take in response to a request from the governor of this state and the prosecutor in the county where the CSEA is located when a demand for extradition is received by the governor of this state from the governor of another state.

(B) For purposes of this rule, the following definitions apply:

(1) "Governor" means an individual performing the functions of the executive authority of a state.

(2) "State" has the same meaning as in division (U) of section 3115.01 of the Revised Code.

(C) Extradition of an obligor to Ohio.

(1) When an obligor has been charged with criminal non-support in accordance with section 2919.21 of the Revised Code, the CSEA may consult the prosecutor in the county where the CSEA is located in order to determine whether a request should be sent to the governor of this state regarding the extradition of the obligor from the state where the obligor is found.

(2) In accordance with sections 3115.53 and 3115.54 of the Revised Code, the governor of this state may, upon receipt from a prosecutor of a request as described in paragraph (C) of this rule, demand that the governor of another state extradite to Ohio an obligor who is found in the other state.

(3) Before requesting the extradition of an obligor from the governor of another state, the governor of this state has the authority to require a prosecutor of this state to demonstrate that, at least sixty days previously, a petition for support was initiated pursuant to the Uniform Interstate Family Support Act (UIFSA), as defined in rule 5101:12-70-05 of the Administrative Code, or that such a petition would not be effective in enforcing the support order. When requested by the prosecutor, the CSEA shall prepare and submit a report to the prosecutor regarding the extradition of the obligor that contains either:

(a) A copy of a UIFSA petition filed at least sixty days prior to consulting with the prosecutor; or

(b) A statement from the CSEA establishing that a UIFSA petition would not be effective in the case where extradition is being requested.

(D) Surrender of an obligor found in Ohio to another state for extradition.

(1) In accordance with sections 3115.53 and 3115.54 of the Revised Code, the governor of this state has the authority, upon the demand of the governor in another state to surrender for extradition an obligor who is found in this state and who is criminally charged in the other state with having failed to pay support under a support order.

(2) Before surrendering an obligor for extradition to the governor of another state, the governor of this state has the authority to require a prosecutor of this state to investigate the demand and report whether a UIFSA petition has been initiated or that such petition would not be effective in enforcing the support order. When requested by the prosecutor, the CSEA shall immediately conduct an investigation of the case and prepare a report that contains either:

(a) A copy of a UIFSA petition filed at least sixty days prior to receipt of the demand; or

(b) A statement from the CSEA establishing that a UIFSA petition would not be effective in the case where extradition is being requested.

(E) After the governor receives the report described in paragraph (D)(2) of this rule, the governor has the authority to take one of the following actions:

(1) Submit the obligor to the other state for extradition;

(2) Delay honoring the demand for a reasonable time to permit initiation of a UIFSA petition; or

(3) Decline to honor the demand if a UIFSA petition is initiated and the obligor either prevails in the support action or is complying with the support order.

Effective: 03/01/2012
R.C. 119.032 review dates: 11/28/2011 and 12/01/2016
Promulgated Under: 119.03
Statutory Authority: 3125.25
Rule Amplifies: 2919.21 , 3115.53 , 3115.54
Prior Effective Dates: 1/1/98, 1/1/06, 12/1/06

5101:12-50-58 [Rescinded]Criminal enforcement of support orders using "Project Save Our Children" (PSOC).

Effective: 03/01/2012
R.C. 119.032 review dates: 11/28/2011
Promulgated Under: 119.03
Statutory Authority: 3125.25
Rule Amplifies: 3125.25
Prior Effective Dates: 1/1/98, 3/1/03, 1/1/06, 12/1/06

5101:12-50-65 Office of child support poster program.

(A) The office of child support (OCS), in the department of job and family services (ODJFS), may use funds appropriated by the general assembly for child support administration to conduct an OCS poster program. The intent of the OCS poster program is to increase child support collections by publishing and distributing a series of OCS posters displaying child support obligors who are delinquent in their support payments. OCS may publish and distribute OCS posters annually .

(B) Each OCS poster shall include:

(1) Photographs of and information about ten obligors who meet the submittal criteria outlined in paragraph (C)(1) of this rule as confirmed by the child support enforcement agency (CSEA);

(2) A toll-free telephone number for OCS that the public may use to report information regarding the whereabouts of any of the obligors displayed on an OCS poster; and

(3) Any other information that OCS considers appropriate.

(C) In accordance with sections 3123.951 and 3123.952 of the Revised Code, any CSEA that chooses to participate in the OCS poster program shall:

(1) Confirm all of the following:

(a) That the obligor is subject to a support order being administered by an Ohio CSEA that has attempted to enforce the order via a public notice, wage withholding order, financial institution deduction order, assertion of a lien, or other court-ordered procedures;

(b) That the obligor's whereabouts are unknown or unable to be confirmed;

(c) That the obligor is not a participant in or recipient of Ohio works first (OWF); the prevention, retention, and contingency (PRC) program; disability financial assistance (DFA); supplemental security income (SSI); or supplemental nutrition assistance program benefits (SNAP);

(d) That the obligor has not filed for protection under federal bankruptcy codes;

(e) That written authorization was obtained from the obligee via the JFS 07021, "Authorization to Include Delinquent Obligor on Poster" (effective or revised effective date as identified in rule 5101:12-50-99 of the Administrative Code), to display the obligor on an OCS poster; and

(f) That a legal representative and an administrator of the CSEA have reviewed the case.

(2) Complete the JFS 07024, "'Most Wanted List' Fact Sheet" (effective or revised effective date as identified in rule 5101:12-50-99 of the Administrative Code), and submit it along with a photograph and statement of possible locations of the obligor to OCS.

(D) The CSEA shall not submit the address of or any other personal information about the obligee when the CSEA submits the name of the obligor to OCS.

(E) OCS shall select obligors to be displayed from the names submitted by CSEAs, review the obligor's records, and confirm the CSEA's finding that the obligor meets the criteria for display on an OCS poster.

(F) In accordance with section 3123.956 of the Revised Code, OCS shall send a notice to each obligor whose name was submitted to be displayed on the OCS poster via the JFS 07022, "Notice to Obligor: Inclusion on Poster" (effective or revised effective date as identified in rule 5101:12-50-99 of the Administrative Code), by ordinary, first class mail to the obligor's last known address. The JFS 07022 shall state that the obligor may avoid being included on the OCS poster by doing all of the following within ninety days after receipt of the JFS 07022:

(1) Make a payment that is at least equal to the monthly obligation;

(2) Provide the CSEA with a current address;

(3) Provide the CSEA with evidence from each current employer of current wages, salary, and other compensation; and

(4) Provide the CSEA with evidence that arrangements have been made for withholding from the obligor's wages, salary, or other compensation to pay support and arrears.

(G) When the CSEA determines that any obligor who was submitted to be displayed on an OCS poster has met the provisions in paragraph (F) of this rule, the CSEA shall immediately notify OCS of the determination by contacting the poster program coordinator in OCS by email, regular mail, or telephone. OCS shall remove the obligor from the list of names submitted before making the final selection.

(H) When an obligor is selected for inclusion on the OCS poster, OCS shall notify the CSEA of the obligor's selection via the JFS 07023, "Selection for 'Most Wanted List'" (effective or revised date as identified in rule 5101:12-50-99 of the Administrative Code). If the information contained on the JFS 07023 has changed, the CSEA shall provide updated information to OCS.

Effective: 02/01/2014
R.C. 119.032 review dates: 12/01/2016
Promulgated Under: 119.03
Statutory Authority: 3125.25
Rule Amplifies: 3123.95 , 3123.951 , 3123.952 , 3123.953 , 3123.954 , 3123.955 , 3123.956 , 3123.957 , 3123.958
Prior Effective Dates: 7/15/92, 7/1/02, 1/1/06, 12/1/06, 3/1/12

5101:12-50-65.1 Child support enforcement agency poster program.

(A) Pursuant to section 3123.96 of the Revised Code, a child support enforcement agency (CSEA) may establish a program to increase child support collections by publishing and distributing a series of posters displaying child support obligors who are delinquent in their support payments. CSEA posters may be printed and displayed electronically.

(B) When a CSEA chooses to establish a CSEA poster program, each CSEA poster shall include:

(1) Photographs of and information about ten obligors who meet the submittal criteria outlined in paragraph (C)(1) of rule 5101:12-50-65 of the Administrative Code as confirmed by the CSEA;

(2) The CSEA's toll-free telephone number that the public may use to report information regarding the whereabouts of any of the obligors displayed on the CSEA poster; and

(3) Any other information that the CSEA considers appropriate.

(C) The CSEA shall send a notice to each obligor who is being considered for display on a CSEA poster by ordinary, first class mail to the obligor's last known address. The CSEA may use the JFS 07022, "Notice to Obligor: Inclusion on Poster" (04/92) for this purpose. The notice shall state that the obligor may avoid being included on the poster by doing all of the following within ninety days after receipt of the notice:

(1) Making a payment that is at least equal to the monthly support obligation;

(2) Providing the CSEA with a current address;

(3) Providing the CSEA with evidence from each current employer of current wages, salary, and other compensation; and

(4) Providing the CSEA with evidence that arrangements have been made for withholding from the obligor's wages, salary, or other compensation to pay support and arrears.

R.C. 119.032 review dates: 11/23/2011 and 11/01/2016
Promulgated Under: 119.03
Statutory Authority: 3125.25
Rule Amplifies: 3123.96 to 3123.962
Prior Effective Dates: 1/1/06, 12/1/06

5101:12-50-90 Additional authority to collect arrearages.

(A) Termination of a support order does not prevent a child support enforcement agency (CSEA) from enforcing any arrears that accrued under the support order.

(B) In accordance with section 3123.22 of the Revised Code, when an obligor is paying off an arrearage owed under a support order the CSEA administering the support order may take any enforcement actions to collect any arrearage amount that has not yet been collected. These enforcement actions include but are not limited to:

(1) The issuance of one or more JFS 04047, " Order/Notice to Withhold Income for Child and Spousal Support" (rev. 05/2012);

(2) The issuance of one or more JFS 04017, "Notice to Deduct Funds for Child and Spousal Support" (5/2012);

(3) The attachment of a lump sum payment owed to the obligor;

(4) The offset of any federal or state income tax refund owed to the obligor; or

(5) The issuance of a financial institution withdrawal directive in accordance with rule 5101:12-55-10.3 of the Administrative Code.

(C) When the obligee and obligor have agreed in a writing signed by the obligee and obligor that is approved by the court by journal entry that the additional actions should be limited to the offset of any federal or state income tax refund owed to the obligor, the CSEA shall limit its enforcement actions to offset of any federal or state income tax refund owed to the obligor.

Effective: 03/01/2013
R.C. 119.032 review dates: 11/01/2012 and 03/01/2018
Promulgated Under: 119.03
Statutory Authority: 3123.823 , 3125.25
Rule Amplifies: 3121.03 , 3123.22 , 3123.24 , 3123.36 , 3123.37 , 3123.38 , 3123.81 , 3123.82 , 3123.821 , 3123.822 , 3123.823
Prior Effective Dates: 1/1/87 (Emer), 3/20/87, 12/1/87, 3/16/89 (Emer), 6/1/89, 3/18/91, 6/1/91, 7/15/92, 12/31/93, 1/1/95, 6/21/96, 7/1/96, 1/1/98, 12/1/01, 9/1/05, 1/1/08

5101:12-50-99 Chapter 5101:12-50 forms - enforcement of the support order.

The forms identified in this rule are referenced within various rules contained within division 5101:12 of the Administrative Code. The effective or revised effective dates of the forms are as follows:

(A) JFS 01834, "Notice of Ohio Income Tax Refund Offset for Child Support Overpayment" (12/2004);

(B) JFS 01835, "Notice of Ohio Income Tax Refund Offset for Overdue Support" (rev. 8/2005);

(C) JFS 01850, "Notice of Scheduled Income Tax Refund Offset Review" (rev. 7/2008);

(D) JFS 01851, "Notice of Denial of Request for Income Tax Refund Offset Review" (rev. 7/2008);

(E) JFS 01852, "Notice of Decision on Request for Collection of Child Support Overpayment" (12/2004);

(F) JFS 01853, "Notice Regarding Request to Reschedule Income Tax Refund Offset Review" (rev. 7/2008);

(G) JFS 01854, "Request for Collection of a Child Support Overpayment" (rev. 12/2004);

(H) JFS 04017, "Notice to Deduct Funds for Child and Spousal Support" (5/2012);

(I) JFS 04043, "Notice to Payor/Office of Unemployment Compensation/Financial Institution to Terminate the Withholding of Obligor/Income/Assets" (rev. 12/2005);

(J) JFS 04048, "Addendum to a Withholding Order" (rev. 11/2009);

(K) JFS 07017 "Update of Tax Refund Update Submittal" (rev. 4/2006);

(L) JFS 07021, "Authorization to Include Delinquent Obligor on Poster" (04/92);

(M) JFS 07022, "Notice to Obligor: Inclusion on Poster" (04/92);

(N) JFS 07023, "Selection for 'Most Wanted List'" (04/92);

(O) JFS 07024, "'Most Wanted List' Fact Sheet" (04/92);

(P) JFS 07073, "Request to Submit a Case to U.S. District Court" (rev. 12/2006);

(Q) JFS 07544, "Administrative Review for Income Tax Refund Offset Review Results" (rev. 7/2008); and

(R) JFS 07726, "Administrative Order for Transmittal of Lump Sum Payment" (rev. 06/2005).

Effective: 02/01/2014
R.C. 119.032 review dates: 02/01/2019
Promulgated Under: 119.03
Statutory Authority: 3125.25
Rule Amplifies: 3125.03 , 3125.25